As Soviet standup comic Yakov Smirnoff might say, "In Siberia, Headset Listens to You!" That doesn't tell the full tale of the SteelSeries Siberia v2 Gaming Headset, but it certainly is a significant chapter in its story.

The Siberia v2 is a large headset powered by two 50mm driver units and struts around in one of three colors; black, white or red. Choices are good, since PC gamers might opt for red or black, while Mac mavens will more than likely opt for white.

Aesthetics aside, the Siberia v2 is a solid performer. The retractable microphone heard us bark out our commands during rounds of Left for Dead clearly. Sound quality was above average, which is important when trying to communicate with your allies or determine the location of nearby foes. We were also pleased with the headset's level of comfort, even after several hours of gameplay. Comfort is especially crucial, especially for World of Warcraft players who raid deep into the night.

We wish that the audio cable was longer, as it measures in at 3 feet. This may be problematic if you want to plug the headset into the back of your box, though SteelSeries does include an extension cable to compensate for this flaw.

Here are some highlights from our review:

"In our tests, the Siberia v2 performed well at all of the tasks we threw at it. It proved quite comfortable after hours of use, though our ears did get a bit warm inside the cushioned leather pads. Sound was well above average, both in-game and while listening to music."

"Also, after a few rounds of Left 4 Dead 2, we found the flexible microphone to perform quite well. And when it was not needed, we were pleased at the way it slides away inside the left earcup."

"The cord, at about three feet, is a good length if your computer has front-facing audio jacks, or if your monitor has a pair on its side. But if you’re connecting your audio from the back of a PC, you’ll have to use SteelSeries’ bundled extension cable."